The information contained and accessed on this site (the "Site") is provided by ILS for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any financial, legal, tax or other professional advice, consultation or service. You should consult with an ILS professional or any other professional in the respective area.

Legal services through ILS are only provided, where authorized by the local jurisdiction. Especially we do not provide legal services in Hong Kong.

Based on specific facts or circumstances, the application of laws and regulations may vary. ILS does not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided "as is" without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall ILS, its related partners, managing directors, principals, agents or employees be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (including but not limited to, liability for loss of use, data or profits), regardless of the form of any action or omission, including but not limited to, contract, negligence or other actions, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use hereof.

Third-party links are provided as a convenience to our users. ILS does not control and is not responsible for any of these sites or their content.

February, 2010